In today's digitally driven world, organisations rely heavily on their information technology (IT) infrastructure to conduct business operations, manage data and serve customers. However, with the increasing complexity and interconnectedness of IT systems, the risk of cyber threats, data breaches and system failures has never been greater. In this landscape, Information Technology General Controls (ITGC) audits emerge as a crucial mechanism for organisations to ensure the reliability, integrity, and security of their digital assets.
Recognition of this dependency on IT systems and related controls was encompassed in a shift in traditional audit and risk assessment approaches. This is codified in the revised International Standards of Auditing statement 315 (effective for financial statements for periods beginning on 15 December 2021).
Moore in South Africa’s team of experts can provide objective and independent support in the execution of evaluations within the ISA 315 framework or in specialised assessments in complex IT control areas.